IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (DB) BENCH, AGRA BEFORE : SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 277/Agr/2026 Assessment Year: 2022-23 Ram Naresh Singh Parmar,, Gali Vs. ITO, Ward-2 (1), Aayakar No. 1, Panchwati Colony, Bhawan, City Centre, Gwalior-

Bahodapur, A.B. Road, Gwalior- 474002

474012 PAN : ANZPP0387M (Appellant) (Respondent)

Assessee by Shri Mahesh Agarwal, CA Department by Shri Anil Kumar, Sr (DR)

Date of hearing 20.05.2026 Date of pronouncement 20.05.2026 ORDER PER: SUNIL KUMAR SINGH, J.M.

This appeal is directed against the impugned order dated

03.02.2026 passed in appeal No NFAC/2021-22/10328499 by the ld. “Act”) for the A.Y. 2022-23, wherein ld CIT(A) has dismissed assessee’s appeal ex-parte, confirming the assessed income of Rs. 75,21,270/- vide assessment order dated 01.03.2024 passed u/s 143(3) r.w.s 144B of the Act.

2. Perused the records and heard ld representative for the appellant assessee and ld Sr DR for the respondent revenue to the extent as to whether the ex-parte impugned order is sustainable.

3. It transpires from the perusal of records that during the first appellate stage, ld CIT(A) issued various n